While Cleveland has Korver’s Bird rights, re-signing the 36-year-old comes at a significant cost because the Cavaliers are a repeater tax team.

Cleveland would likely have to use part of its $5.2 million tax mid-level exception for Williams.

If both players leave, Cleveland would have the tax mid-level exception and minimum contracts to use.

With Iman Shumpert, Richard Jefferson, who turns 37 in five days, and 34-year-old Channing Frye as the lone key reserves under contract, Cleveland’s bench could resemble the struggling unit from last season but a year older.

It could be difficult for the Cavs to get better this offseason. (Getty Images)

The repeater tax

Cleveland, for a fourth straight season, will be in the luxury tax.

Unlike last season, when the Cavaliers paid a tax of $24.8 million, the 2017-18 season could come at a steep cost.

Because Cleveland was in the tax the previous three seasons and already with $125 million in salary ($4 million above the tax), it will be considered a repeater tax team in 2017-18.

The Cavaliers, with a projected $12.5 million tax bill next season, will see that number grow as they rebuild their bench.

If the Cavaliers bring back Korver at an $8 million salary, sign a player to the $5.2 million tax mid-level and round out their bench with minimum contracts, the tax bill will grow from $12.5 million to $84 million.

Cleveland would now be considered a Tier 5 tax team because they are $24 million over the tax line.

Any additional cost of $1 million or more would make Cleveland a Tier 6 tax team.